v7799_m

warningactivecross-template · F 01.01 ↔ F 13.03.12 cells · specific check

Expression · DPM 2.0, verbatim

with {default: 0, interval: true}: {tF_13.03.1.a, r0010, c0020} <= {tF_01.01, r0280, c0010}

EBA description {F 13.03.1.a, r0010, c0020} <= {F 01.01, r0280, c0010}

Precondition p_349 (its meaning is not in the data yet)

Cells involved

F 01.01 Balance Sheet Statement [Statement of Financial Position]: Assets

Open template →

	c0010Carrying amount
0280Tangible assets › Property, plant and equipment	in rule

F 13.03.1 Collateral obtained by taking possession accumulated

Open template →

	c0020Carrying amount
0010Property, Plant and Equipment	in rule

Scope by module

Module	Severity	Status	From
FINREP9 3.1.0	warning	active	2022-12-31
FINREP9 3.2.0	warning	active	2024-12-31
FINREP9 3.3.0	warning	active	2026-03-31
FINREP9DP 1.0.0	warning	active	2026-03-31
FINREP9DP 1.1.0	warning	active	2026-03-31

VALIDATION RULE

v7799_m

What it is

Type: Validation rule · cross-template, specific check
Release: FINREP 4.4 validation · reported from 2022-12-31
Source: DPM 2.0 4.4 · operation 3398 · official

Regulation5

From the rows and columns of the cells involved.

Annex V Part 1 §27 F 01.01 c0010 · F 13.03.1 c0020
For the purposes of Annexes III and IV as well as this Annex, "the carrying amount" means the amount to be reported in the balance sheet. The carrying amount of financial instruments shall include accrued interest. Under the relevant national GAAP based on BAD, the carrying amount of derivatives either shall be the carrying amount under national GAAP including accruals, premium values and provisions if applicable, or it shall be equal to zero where derivatives are not recognised on-balance sheet.
Annex V Part 1 §28 F 13.03.1 c0020
If recognised under the relevant national GAAP based on BAD, accruals and deferrals of financial instruments including interest accrual, premiums and discounts or transaction costs shall be reported together with the instrument and not as other assets or other liabilities.

Other acts

IAS 16.6 IAS 1.54(a)IFRS 16.47(a)

Controls7

7 other rules use at least one of these cells.

Other rules on the same cells

v0767_mwarning1
{r0270} = {r0280} + {r0290}
v1104_mwarning1
{F 21.00, r0010, c0010} <= {F 01.01, r0280, c0010}
v3897_swarning1
with {tF_01.01, c0010, default: null, interval: false}: {(r0010, r0020, r0030, r0040, r0050, r0060, r0070, r0080, r0090, r0091, r0092, r0093, r0094, r0095, r0096, r0097, r0098, r0099, r0100, r0110, r0120, r0130, r0141, r0142, r0143, r0144, r0171, r0172, r0173, r0174, r0175, r0176, r0177, r0178, r0181, r0182, r0183, r0231, r0232, r0233, r0234, r0235, r0236, r0237, r0240, r0260, r0270, r0280, r0290, r0300, r0310, r0320, r0330, r0340, r0350, r0360, r0370, r0380, r0390)} >= 0
v7790_mwarning1
{F 13.02.1.a, r0010, c0020} <= {F 01.01, r0280, c0010}
v7793_mwarning1
{F 13.02.1.a, c0020} <= {F 13.03.1.a, c0020}
v7805_mwarning1
{r0080} = {r0010} + {r0020}
v8164_swarning1
with {tF_13.03.1.a, r*, default: null, interval: false}: {c0010-0020} >= 0

Interpretation—

No EBA Q&A cites this rule.

Changes—

No change to this rule between the releases loaded.

Source: the DPM 2.0 database of the release shown above (expression, description, scope, cells; official). References inherited from Annex I (verbatim) and EBA instructions 4.2; links and counts are derived.